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M/s. Debashree Constructions (India) Pvt. Ltd., M/s. Baba Hans Construction Pvt. Ltd., M/s. Sincon Infrastructure Pvt. Ltd., M/s. Sharda Construction Versus The IRCON International Ltd. And Others

2015 (7) TMI 1081 - PATNA HIGH COURT

Seeking directions for not making flat deductions at source of value added tax at the rate of 4% from the bills of the petitioners relating to execution of the works contract as such action is contrary to the provisions of proviso to sub-section(2) of Section 41 of the Bihar Value Added Tax Act, 2005 as also the proviso to sub-rule(2) of Rule 29 of the Bihar Value Added Tax Rules, 2005.

Held that:- it is the obligation of the authorities to comply with the provisions of the Act and th .....

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on 41 of the Bihar VAT Act and Rule 29 of the Bihar VAT Rules in the matter of making deduction and wherever the details are provided to them by the petitioners-contractors or are available to them then they shall be obliged not to make deduction with regard to the heads mentioned therein and the TDS shall be deducted only with respect to the remaining part of the bills. Any attempt by the tax authorities to compel full tax deduction at source is to be condemned. The provisions of law must be st .....

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sed of - Civil Writ Jurisdiction Case No. 9870 of 2012, Civil Writ Jurisdiction Case No. 6244 of 2015, Civil Writ Jurisdiction Case No. 6933 of 2015, Civil Writ Jurisdiction Case No. 7608 of 2015, Civil Writ Jurisdiction Case No. 7788 of 2015 - Dated:- 7-7-2015 - Ramesh Kumar Datta And Smt. Anjana Mishra, JJ. For the Petitioner : Mr. Raj Kishore Prasad, Advocate For the Respondent : Mr. D. V. Pathy, Advocate with M/S P. K. Mishra & Manju Jha, Advocates ORDER ( Per: Honourable Mr. Justice Ram .....

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Act, 2005 as also the proviso to sub-rule(2) of Rule 29 of the Bihar Value Added Tax Rules, 2005 and for consequential directions to the respondents. In the course of hearing of the matter a suggestion was given to the respondent Commercial Tax authorities that rate of tax deduction at source of the VAT under the Bihar VAT Act may itself be fixed so as to cover the actual tax ultimately recoverable from the petitioners-contractors instead of compelling them to follow the onerous procedure of pro .....

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and taken by the State respondents, the tax deducting authorities, whether IRCON International Ltd. or the State Department concerned, ought to be directed to strictly comply with the provisions of Rule 29(2) and Section 41 of the Act with regard to not making deductions on account of payment pertaining to the different categories as enumerated therein which they are doing in unjustified and illegal manner. Learned counsel for the IRCON International Ltd. submits that they are afraid of the Tax .....

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